Signed this 1st day of December, 2004.

ALHAJI AHMAD TEJAN KABBAH,

President.

The Entertainment Tax (Amendment) Act, 2004.

Being an Act to amend the Entertainment Tax Act, 1971.

[1st April, 2004]

Enacted by the President and Members of Parliament in this
present Parliament assembled.

1. This Act shall be deemed to have come into operation on
the 1st day of April, 2004.

2. The Pay-Roll Tax Act, 1972 is amended by the repeal and
replacement of subsection (1) of section 2 by the following
subsection-

(1) Subject to this Act, there shall be charged,
levied upon and paid by every employer a
pay-roll tax in respect of every employee
who is not a citizen for each calendar year
irrespective of the time within the calendar
year during which the employee is
employed as follows:-

(a) nationals of

ECOWAS countries Le500,000.00

(b) other foreign

nationals. Le3,000,000.00"

Passed in Parliament this 1st day of November, in the year of our Lord two
thousand and four.

J. A. CARPENTER,
Clerk of Parliament.

This Printed Impression has been carefully compared by me with the Bill
which has passed Parliament and found by me to be a true and correct printed copy
of the said Bill.

J. A. CARPENTER,
Clerk of Parliament.